【正文】 0萬元、建筑勘探與設(shè)計費220萬元），按5年平均攤銷,年攤銷額為52萬元。8．管理費用及其它%估算，管理費用按銷售額的5%估算，財務(wù)費用按流動資金的利率比例折算，其他費用酌量。9．稅費計算增值稅計算：進項稅率和銷項稅率均為17%，企業(yè)所得稅率為25%（未考慮回收利用廢舊鋼材減免所得稅額）。城市建設(shè)維護稅按增值稅的5%，教育費附加按增值稅的4%。盈余公積金按稅后利潤10%提取。10．盈虧平衡點分析本項目根據(jù)經(jīng)營能力測算，其正常經(jīng)營年份盈虧平衡點（BEP）%。千萬元 U H L 0 % 100%L——固定成本H——總成本U——營業(yè)收入計算結(jié)果表明，%，項目即可保本。項目盈虧平衡點較低，表明項目市場適應(yīng)能力較強，有一定的抗風(fēng)險能力。第十七章 結(jié)論與建議，可節(jié)約大量寶貴資源，符合建設(shè)資源可再生型社會的目標(biāo)，產(chǎn)品能耗較低，經(jīng)濟指標(biāo)高于行業(yè)平均水平，項目可行。，進廠的水運河道和汽車運輸?shù)牡缆窇?yīng)進行系統(tǒng)規(guī)劃并同時實施，確保能夠承受產(chǎn)品進銷運輸要求。t 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